ACIT, CIRCLE-3(3), SURAT vs. M/S. D P VEKARIYA, SURAT
In the result, the appeal filed by the Revenue is dismissed,
ITA 172/SRT/2020[2009-10]Status: DisposedITAT Surat30 Jun 2022AY 2009-10
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 172/Srt/2020 Assessment Year: (2009-10) (Physical Court Hearing) The Acit, Circle-3(3), Vs. M/S. D. P. Vekariya, Surat Skylark Shopping, B/H Kapodara Police Station, Varachha Road, Surat, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd 8442 Q (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Abhishek Gautam, Sr. Dr 02/06/2022 Date Of Hearing 30/06/2022 Date Of Pronouncement
Section 143(3)Section 144Section 147
244
1,17,85,599
contract receipts
Interest Income
19,47,921
14,08,934
5,38,987
2,03,518
Total
52,13,13,693
51,90,42,462
22,71,231 1,19,87,117
The assessee claimed and allowed TDS credit of Rs.1,19,87,117/-, however the corresponding income was not taken into account. Thus